2010 Pennsylvania Code
Title 75 - VEHICLES
Chapter 96 - Motor Carriers Road Tax
9614 - Time for payment of taxes, penalties and interest.

     § 9614.  Time for payment of taxes, penalties and interest.
        All taxes, penalties and interest assessed under this
     chapter, unless earlier payment is provided in this chapter,
     shall be paid within 15 days after notice and demand have been
     mailed to the motor carrier by the department. If the taxes,
     penalties and interest assessed pursuant to this section and
     sections 9612 (relating to arbitrary assessment to prevent tax
     avoidance) and 9613 (relating to penalty and interest for
     failure to report or pay tax) are not paid within 15 days, there
     shall be added to the amount of assessment, in addition to
     interest as already provided and any other penalties provided by
     law, a sum equivalent to 5% of the tax.